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V2743-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Fruit farming course not considered agricultural activity for 2% retention

The consultant asks whether a retention should apply to a invoice for a fruit farming course. The DGT responds that retention applies only if there is an obligation under article 76 of the RIRPF and if the income arises from agricultural, livestock or forestry activities.

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2021-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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